Taxes Student Bood

Teaching Taxes
Student workbook
2015
TIS17(E) Rev. 15
Table of contents
Page
Canadas tax system ........................................
Taxpayer Bill of Rights ..................................
Goods and services tax/harmonized sales

tax (GST/HST) credit ...................................
T4 slip sample ..................................................
Instructions to complete Catherines

return ..............................................................
Page
Tax scenarios
Exercise 1 High school student ...................
Exercise 1(QC) High school student
(Quebec residents) ........................................
Exercise 2 Post secondary student ..............
Exercise 3 Employed individual with
spouse .............................................................
Exercise 4 Single parent ................................
Exercise 5 Aboriginal person .......................
11
13
15
18
19
22
Quick reference chart ..................................... 24
www.cra.gc.ca
Canadas tax system

Developing tax legislation
The federal government follows these guidelines when it develops new tax legislation:
Fairness the tax system needs to ensure the tax burden is shared fairly by all taxpayers. People with
similar financial circumstances should receive the same tax treatment. Also, similar products should
be subject to the same rate of sales tax.
Stability the federal government needs a stable and dependable source of tax revenue so it can
manage the countrys economy.
Canadian priorities the tax system helps meet the national/provincial/territorial and economic
needs that are priorities for most Canadians.
Consultation the federal government is committed to consulting Canadians before making final
legislative proposals for tax amendments.
Tax administration
The Department of Finance initiates tax policy, and Parliament passes laws.
The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for
most of the provinces and territories. The CRA also administers various social and economic benefit
and incentive programs delivered through the tax system.
The CRA collects:
federal, provincial (except in Quebec), and territorial income taxes
the goods and services tax/harmonized sales tax (GST/HST) (except in Quebec)
Canada Pension Plan contributions (except in Quebec)
employment insurance premiums
In the province of Quebec: Revenu Qubec collects and administers provincial income taxes and the
GST/HST. The province of Quebec administers the Quebec Pension Plan instead of participating in
the Canada Pension Plan.
Self-assessment principle
Canada's income tax system is based on the principle of self-assessment which is considered the most
economical and efficient way to collect income tax.
Under this system, you assess your taxes by completing an income tax and benefit return to report
your annual income, claim your deductions and credits, and calculate your taxes payable or refund.
Your responsibilities include:
filing your income tax and benefit return by the deadline
giving the CRA accurate and complete information to assess your return
paying the correct amount of tax
giving the CRA up-to-date information in order to receive accurate benefits and to avoid
unnecessary delays in sending benefits
www.cra.gc.ca
Taxpayer Bill of Rights
1.
You have the right to receive entitlements and to pay no more and no less than what is required
by law.
You can expect to receive the benefits, credits and refunds to which you are entitled under the law
and to pay no more and no less than the correct amount required under the law.
2.
You have the right to service in both official languages.

You can expect us to communicate with you and provide services in the official language of your
choice (English or French) on the Internet, by telephone, in writing, or at our designated bilingual
offices.
3.
You have the right to privacy and confidentiality.

You can expect us to protect the confidentiality of the information that you provide. Your
information will be used only for purposes allowed by law. Only those persons who are authorized
by law and who require the information to administer programs and legislation have the right to
access your personal and financial information.
4.
You have the right to a formal review and a subsequent appeal.

You are entitled to a formal review of your file if you believe that we have not applied the law
correctly or that you have not received your full entitlements. Appeals officers who were not
involved in the original decision will conduct a formal and impartial review. Filing an objection (an
appeal in the case of assessments and rulings related to the Canada Pension Plan or employment
insurance) will start the review by Agency appeals officers. If they do not resolve the matter to
your satisfaction, you are entitled to appeal to the courts.
5.
You have the right to be treated professionally, courteously, and fairly.

You can expect we will treat you courteously and with consideration at all times, including when
we request information or arrange interviews and audits. Integrity, professionalism, respect, and
co-operation are our core values and reflect our commitment to giving you the best possible
service. You can also expect us to listen to you, take your circumstances into account, and treat you
fairly to make fair and impartial decisions in accordance with the law. We will explain our decision
and inform you about your rights and obligations with respect to that decision.
6.
You have the right to complete, accurate, clear, and timely information.
You can expect us to provide you with complete, accurate, and timely information that will explain
in plain language the laws and policies that apply to your situation, to help you get your
entitlements and meet your obligations.
7.
You have the right, unless otherwise provided by law, not to pay income tax amounts in dispute
before you have had an impartial review.
You are entitled to withhold payment of assessed income tax amounts that you are disputing in a
formal objection, other than source deductions, until you have had a formal review by the CRA or,
if you have filed an appeal, until the Tax Court of Canada has issued its decision. If you appeal to a
higher court, you will be able to provide equivalent security instead of paying the amount in
dispute. However, in certain circumstances that are specified in the legislation, the CRA can
exercise its authority to take collection action even though an objection or appeal has been filed.
8.
You have the right to have the law applied consistently.

You can expect us to apply the law consistently so everyone gets their entitlements and pays the
right amount. We will take your particular circumstances into account to the extent that the
legislation we administer allows us to do so.
www.cra.gc.ca
9.
You have the right to lodge a service complaint and to be provided with an explanation of our
findings.
You can expect that if you lodge a complaint about the service you receive from us, you will be listened
to and given the opportunity to explain your situation. We will deal with your complaint promptly,
impartially, and in confidence, and we will provide you with an explanation of our findings.
10. You have the right to have the costs of compliance taken into account when administering tax
legislation.
We recognize the need to keep to a minimum your costs, including your time and effort, that are
incurred to comply with the tax and benefit legislation we administer while balancing our
responsibility to administer the legislation efficiently and economically. We strive to make our
dealings with you as straightforward and convenient as possible.
11. You have the right to expect us to be accountable.
You have the right to expect us to be accountable for what we do. When we make a decision about your
tax or benefit affairs, we will explain that decision and inform you about your rights and obligations in
respect of that decision. We are also accountable to Parliament, and through Parliament to Canadians,
for what we do. We report to Parliament on our performance with respect to tax services and benefit
programs and the results we achieve against our published service standards.
12. You have the right to relief from penalties and interest under tax legislation because of
extraordinary circumstances.
You can expect us to consider your request to waive or cancel in whole or in part any penalty and
interest charges if you were prevented from complying with your tax obligations because of
circumstances beyond your control, e.g. a disaster such as a flood or fire, or if penalty or interest arose
primarily because of erroneous actions of the CRA, e.g. material available to the public contained errors
which led you to file incorrect returns or make incorrect payments based on incorrect information.
13. You have the right to expect us to publish our service standards and report annually.
You have the right to expect us to make our service standards publicly available for you to consult.
Our service standards state the level of performance that you can reasonably expect to encounter in
your dealings with us under normal circumstances. You can also expect us to measure our
performance against our service standards and publish the results in the CRA Annual Report that
is tabled in Parliament every year.
14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
You can expect the CRA to provide timely and relevant information about questionable tax
schemes that the CRA intends to scrutinize so that you can recognize and avoid falling into tax
schemes that could put you at odds with Canadas tax laws. We strive to provide information that
will help you understand how to protect yourself against tax schemes and understand the
consequences you may face as a result of your participation in tax schemes.
15. You have the right to be represented by a person of your choice.
You can get advice about your tax and benefit affairs from and be represented by a person of your
choice. If you provide us with written authorization, we will discuss your situation with the
representative of your choice. However, it is important for you to be aware that you are legally
responsible for your tax and benefit affairs even if you choose to obtain assistance or have someone
act on your behalf.
16. You have the right to lodge a service complaint and request a formal review without fear of
reprisal.
You have the right to lodge a service complaint and request a formal review and to be confident
the CRA will treat you impartially, and that you will receive the benefits, credits, and refunds to
which you are entitled, and pay no more and no less than what is required by law.
www.cra.gc.ca
Goods and services tax/harmonized sales tax

(GST/HST) credit
Are you eligible for the GST/HST credit?
You are eligible for the GST/HST credit if you are a resident of Canada for income tax purposes in the
month before and at the beginning of the month in which the credit is paid, and at least one of the
following applies:
you are 19 years of age or older
you have (or had) a spouse or common law partner
you are (or were) a parent and live (or lived) with your child
If you will turn 19 before April 2017 and you file your 2015 tax return on time, you can receive your
first GST/HST credit payment the month after your 19th birthday.
When is the credit paid?

The credit is generally paid on the 5th day of each quarter, in July, October, January and April. If your
credit is less than $50 per quarter, you will get a payment for the entire benefit year in July.
How do you apply?

You do not have to apply for the GST/HST credit. When you file your 2015 tax return, the CRA will
determine your eligibility and will advise you if you are eligible to receive the credit.
For more information

For more information or to find out how much your payment could be, go to www.cra.gc.ca/gsthstcredit.
www.cra.gc.ca
T4
Employer's name Nom de l'employeur
Year
Anne
Statement of Remuneration Paid

tat de la rmunration paye
Employment income line 101
Revenus d'emploi ligne 101
Income tax deducted line 437

Impt sur le revenu retenu ligne 437
14
Province of employment
Employee's CPP contributions line 308
Province d'emploi
Cotisations de l'employ au RPC ligne 308
Employer's account number / Numro de compte de l'employeur
54
22
10
Exempt Exemption
CPP/QPP EI
PPIP
Social insurance number

Numro d'assurance sociale
12
16
Employment code
Code d'emploi
28
17
CPP/QPP pensionable earnings

Gains ouvrant droit pension RPC/RRQ
26
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules)
24
Employee's QPP contributions line 308

Cotisations de l'employ au RRQ ligne 308
29
RPC/RRQ AE
EI insurable earnings
Gains assurables d'AE
First name Prnom
18
Initial Initiale
Union dues line 212

Cotisations syndicales ligne 212
44
RPP contributions line 207

Cotisations un RPA ligne 207
20
Charitable donations line 349

Dons de bienfaisance ligne 349
46
Pension adjustment line 206
Facteur d'quivalence ligne 206
52
RPP or DPSP registration number

N d'agrment d'un RPA ou d'un RPDB
50
Employee's PPIP premiums see over

Cotisations de l'employ au RPAP voir au verso
55
PPIP insurable earnings

Gains assurables du RPAP
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
Report these amounts on your tax return.

14 Employment income Enter on line 101.
67 Non-eligible retiring allowances See line 130 in your tax guide.
16 Employee's CPP contributions See line 308 in your tax guide.
72 Section 122.3 income Employment outside Canada See Form T626.
17 Employee's QPP contributions See line 308 in your tax guide.
73 Number of days outside Canada See Form T626.
18 Employee's EI premiums See line 312 in your tax guide.
74 Past service contributions for 1989 or earlier years while a contributor
20 RPP contributions Includes past service contributions.

See line 207 in your tax guide.
75 Past service contributions for 1989 or earlier years while not a

contributor See line 207 in your tax guide.
22 Income tax deducted Enter on line 437.
77 Workers' compensation benefits repaid to the employer Enter on line 229.
37 Employee home-relocation loan deduction Enter on line 248.
78 Fishers Gross income
39 Security options deduction 110(1)(d) Enter on line 249.
79 Fishers Net partnership amount
41 Security options deduction 110(1)(d.1) Enter on line 249.
80 Fishers Shareperson amount
42 Employment commissions Enter on line 102.

This amount is already included in box 14.
43 Canadian Forces personnel & police deduction Enter on line 244.
This amount is already included in box 14.
44 Union dues Enter on line 212.
81 Placement or employment agency

workers
82 Taxi drivers and drivers of other
passenger-carrying vehicles
46 Charitable donations See line 349 in your tax guide.
83 Barbers or hairdressers
52 Pension adjustment Enter on line 206.

55 Provincial parental insurance plan (PPIP) Residents of Quebec, see
line 375 in your tax guide. Residents of provinces or territories other than
Quebec, see line 312 in your tax guide.
66 Eligible retiring allowances See line 130 in your tax guide.
See Form T2121.

Do not enter on line 101.
Gross income
See Form T2125.
Do not enter on line 101.
84 Public transit pass See line 364 in your tax guide.

85 Employee-paid premiums for private health services plans See line 330
in your tax guide.
87 Emergency services volunteer exempt amount See "Emergency
services volunteers" at line 101, and the information at lines 362 and 395 in
your tax guide.
Do not report these amounts on your tax return. For Canada Revenue Agency use only.
(Amounts in boxes 30, 32, 34, 36, 38, 40, and 86 are already included in box 14.)
30 Board and lodging
40 Other taxable allowances and benefits
31 Special work site
68 Indian (exempt income) Eligible retiring allowances
32 Travel in a prescribed zone
69 Indian (exempt income) Non-eligible retiring allowances
33 Medical travel assistance
70 Municipal officer's expense allowance
34 Personal use of employer's automobile or motor vehicle
71 Indian (exempt income) Employment
36 Interest-free and low-interest loans
86 Security options election
38 Security options benefits
88 Indian (exempt income) Self-employment

Privacy Act, personal information bank numbers CRA PPU 005 and CRA PPU 047
www.cra.gc.ca
Instructions to complete Catherines return
he General Income Tax and Benefit Guide provides line-by-line instructions on how to complete a tax
return. If you need information on any area of the return, read the corresponding area of the guide.
Income tax and benefit return

Page 1 Identification
Enter Catherines name and address.
Email address
You can enter your email address to register for online mail.
Information about your residence
Enter your province or territory of residence.
Information about you
Enter Catherines SIN and date of birth, and select the language of choice.
Marital status
Tick the box that applies to Catherines marital status.
Elections Canada
In this section, you can give the CRA permission to give your name, address, date of birth, and
Canadian citizenship status to Elections Canada to update the National Register of Electors.
Page 2 Total income

Please answer the following question
Tick No as Catherine does not have foreign property.
Line 101 Employment income
Enter the total of amounts shown in box 14 of Catherines T4 slips.
Line 104 Other employment income
Enter the amount of tips Catherine received when she worked at Marios Pizzeria.
Line 150 Total income
Since Catherine does not have any other income, enter the total of lines 101 and 104.
Page 3 Net income and taxable income

Line 150 Total income
Copy the amount from line 150 on page 2.
Line 234 Net income before adjustments
Since none of the deductions of lines 206 to 232 apply to Catherine, enter the amount from line 150.
Line 236 Net income
Since Catherine does not have an amount on line 235, enter the amount from line 234.
www.cra.gc.ca
Line 260 Taxable income

Since none of the deductions of lines 244 to 256 apply to Catherine, enter the amount from line 236.
Before completing page 4 of the return you have to calculate Catherines federal tax on Schedule 1.
Schedule 1, Federal Tax

Complete Schedule 1 to calculate the non-refundable tax credits and the federal tax on taxable income.
Step 1 Federal non-refundable tax credits

Non-refundable tax credits reduce your federal tax. However, if the total of these credits is more than
your federal tax, you will not get a refund for the difference.
Line 300 Basic personal amount
Claim the federal basic personal amount.
Line 308 CPP or QPP contributions
Do not enter an amount for Catherine as there are no CPP or QPP contributions shown in boxes 16
or 17 of her T4 slips. You have to be at least 18 years of age to contribute to the CPP or QPP.
Line 312 Employment insurance premiums
Enter the total of amounts shown in box 18 of Catherines T4 slips.
Line 375 Provincial parental insurance plan (PPIP) premiums paid (QC only)
For students using Exercise 1(QC) only: Enter the total of amounts from box 55 of Catherines T4 slips.
Line 363 Canada employment amount
Since Catherine has employment income, enter the amount she is entitled to.
Lines 335 to 350
Calculate the amounts for lines 335, 338, and 350 by following the line-by-line instructions.
Step 2 Federal tax on taxable income

Copy Catherines taxable income from line 260 on page 3 of the return to line 36 (line 39 for residents
of Quebec). Since Catherines taxable income is not more than $44,701, complete the first column.
Step 3 Net federal tax

Enter the applicable amounts on lines 44 and 46 (lines 47 and 49 for residents of Quebec). Follow the
line-by-line instructions to calculate amounts for lines 47, 52, 53, 55, 61, and 64 (lines 50, 55, 56, 58, 64,
and 67 for residents of Quebec).
www.cra.gc.ca
Income tax and benefit return (continued)

Page 4 Refund or balance owing
Line 420 Net federal tax
Enter the net federal tax you calculated in Step 3 of Schedule 1.
Line 428 Provincial or territorial tax (other than Quebec)
Calculate Catherines provincial or territorial tax using Form 428 for your province or territory of
residence.
Line 435 Total payable
Enter the total of lines 420 and 428.
Line 437 Total income tax deducted
Enter the total of amounts from box 22 of Catherines T4 slips.
Line 440 Refundable Quebec abatement (QC only)
For students using Exercise 1(QC) only: Calculate this amount.
Line 479 Provincial or territorial credits
Provincial or territorial credits may be available for some provinces or territories. See the information
sheet for your province or territory to learn about the credits available to you.
Line 482 Total credits
Enter the total of lines 437 to 479.
Refund or balance owing
Subtract the amount on line 482 from the amount on line 435.
If the result is negative you have a refund. Enter the amount on line 484.
If the result is positive, you have a balance owing. Enter the amount on line 485.
10
www.cra.gc.ca
Exercise 1 High school student

Catherine Casey was born on November 13, 1998.
She lives at home with her parents.
She works part-time at Best Bookstore and Mario's Pizzeria.
Last year she earned $300 in tips from Mario's Pizzeria (not on T4 slip).
In February, Catherine received the attached information slips.
To complete this return, you will need the following:

T1 General, Income Tax and Benefit Return
If province of residence is Quebec: use Exercise 1(QC) High school student (Quebec residents).
T4
Year
Anne
BEST BOOKSTORE

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
28
123 456 789
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
150 00
16
24


26
17
RPAP

22
3,600 00

Province d'emploi
54

First name Prnom
Initial Initiale
18
Catherine
44
67 68

46
20
123 Main Street

City, Province X0X 0X0
0 00
Union dues line 212

50
52
55

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
11
T4
Year
Anne
MARIO'S PIZZERIA

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
28
123 456 789
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
101 00
16
24


26
17
RPAP

22
2,600 00
Province d'emploi
54

First name Prnom
Initial Initiale
18
Catherine
44
48 88

46
20
123 Main Street

0 00
Union dues line 212

50
52
55

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
12
www.cra.gc.ca
Exercise 1(QC) High school student (Quebec residents)
Catherine Casey was born on November 13, 1998.

She lives at home with her parents.
She works part-time at Librairie Bouquinez and Pizzeria de Mario.
Last year she earned $300 in tips from Pizzeria de Mario (not on T4 slip).
In February, Catherine received the attached information slips.

T4
Year
Anne
LIBRAIRIE BOUQUINEZ

2015

14
10
Exempt Exemption
PPIP
CPP/QPP EI

12
28
123 456 789
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
150 00
16
24


26
17
RPAP

22
3,600 00

Province d'emploi
54

First name Prnom
Initial Initiale
18
Catherine
44
54 72

46
20
123, rue Principale

City, Quebec X0X 0X0
0 00
Union dues line 212

50
52
55

56
20 12
3,600 00
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
13
T4
Year
Anne
PIZZERIA DI MARIO

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
28
123 456 789
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
101 00
16
24


26
17
RPAP

22
2,600 00
Province d'emploi
54

First name Prnom
Initial Initiale
18
Catherine
44
39 52

46
20


123, rue Principale

City, Quebec X0X 0X0
0 00
Union dues line 212
50
52
55

56
14 53
2,600 00
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
14
www.cra.gc.ca
Exercise 2 Post-secondary student

Sue Brown was born on August 2, 1995.
Last year she paid tuition fees of $2,500.
She can claim the education and textbook amounts for eight months.
She wants to carry-forward any unused tuition and textbook amounts.
Sue received a scholarship of $3,500 from Town University.
During the summer she earned $12,300 at Streamers.
She earned $52 interest in her savings account at the North Bank.
Last year she paid $60 a month for public transit passes.
In February, Sue received the attached information slips.

Schedule 4, Statement of Investment Income
Schedule 11, Tuition, Education, and Textbook Amounts
T4
Year
Anne
STREAMERS

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
Employment code
Code d'emploi
28
123 456 789
29
RPC/RRQ AE
BROWN
1,995 00
16
24
435 60


26
17
RPAP

22
12,300 00

Province d'emploi
54

First name Prnom
Initial Initiale
18
SUE
44
231 24

46
20
123 Main Street

12,300 00
Union dues line 212

50
52
55

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
15
T4A
Payer's name Nom du payeur
Year
Anne
TOWN UNIVERSITY
Statement of Pension, Retirement, Annuity,

and Other Income
tat du revenu de pension, de retraite, de rente
ou d'autres sources
2015
Pension or superannuation line 115

Prestations de retraite ou
autres pensions ligne 115
Payer's account number / Numro de compte du payeur
061
016
012
Recipient's account number

Numro de compte du bnficiaire
022
Lump-sum payments line 130
Paiements forfaitaires ligne 130
013
123 456 789
018
First name Prnom
BROWN
Self-employed commissions
Commissions d'un travail indpendant
020
Fees for services
Honoraires ou autres sommes
pour services rendus
Annuities
Rentes
Recipient's name and address Nom et adresse du bnficiaire


Initials Initiales
024
SUE
048
Other information (see over)

Autres renseignements (voir au verso)
123 Main Street

Box Case
105
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
T5
Statement of Investment Income

tat des revenus de placement
Dividends from Canadian corporations Dividendes de socits canadiennes

Actual amount of eligible dividends
25 Taxable amount of eligible dividends
Montant rel des dividendes dtermins
10
Amount Montant
3,500 00
Box Case
24
Box Case
Actual amount of dividends

other than eligible dividends
Montant imposable des dividendes

dtermins
Taxable amount of dividends
11
26
Year
Protected B / Protg B
2015
when completed / une fois rempli
Anne
Federal credit Crdit fdral

Dividend tax credit for eligible
dividends
13 Interest from Canadian sources 18
Capital gains dividends
52.00
Crdit d'impt pour dividendes dtermins
12
Dividend tax credit for dividends

Intrts de source canadienne

21 Report Code 22
Dividendes sur gains en capital
Recipient identification number
23 Recipient type
123 456 789

Montant rel des dividendes
autres que des dividendes dtermins
Other information
(see the back)
Autres renseignements
(voir au verso)
Montant imposable des dividendes

Box / Case
Amount / Montant
Crdit d'impt pour dividendes

Box / Case
Box / Case
Type de bnficiaire
Amount / Montant
Payer's name and address Nom et adresse du payeur
SUE
123 Main Street

Currency and identification codes
Codes de devise et d'identification
Numro d'identification du bnficiaire
Amount / Montant
Recipient's name (last name first) and address Nom, prnom et adresse du bnficiaire
BROWN
Code du feuillet
27
Foreign currency
Devises trangres
NORTH BANK
28
29
Transit Succursale
Recipient account
Numro de compte du bnficiaire
For information, see the back.

Pour obtenir des renseignements,
lisez le verso.
Privacy Act, personal information bank number CRA PPU 150 and CRA PPU 005 / Loi sur la protection des renseignements personnels, fichiers de renseignements personnels ARC PPU 150 et ARC PPU 005
T5 (13)
16
www.cra.gc.ca
Tuition, education, and textbook amounts certificate
Protected B when completed

For student
Issue this certificate to a student who was enrolled during the calendar year in a qualifying educational program or a specified educational program at a post-secondary
institution, such as a college or university, or at an institution certified by Employment and Social Development Canada (ESDC) (formerly Human Resources and Skills
Development Canada (HRSDC)).
Tuition fees paid in respect of the calendar year to any one institution have to be more than $100. Fees paid to a post-secondary institution have to be for courses taken at the
post-secondary level. Fees paid to an institution certified by ESDC have to be for courses taken to get or improve skills in an occupation, and the student has to be 16 years of
age or older before the end of the year.
Do not enter the cost of textbooks on this form. Students calculate the education and textbook amounts based on the number of months indicated in Box B or C below.
Name of program or course
Student number
International Business
12-345
Name and address of student
Brown, Sue
123 Main Street
A
Session periods, part-time and full-time Eligible tuition fees, Number of months for:
part-time and
full-time sessions
B
C
From
To
Part-time Full-time
Y
M
Y
M
2015
01
2015
04
1,250.00
2015
09
2015
12
1,250.00
2,500.00
Totals
Name and address of educational institution
Town University
Information for students: See the back of slip 1. If you want to transfer all or part of your tuition, education, and textbook amounts, complete the back of slip 2.
T2202A E (14)
www.cra.gc.ca
17
Exercise 3 Employed individual with spouse

Trevor Nowen was born August 2, 1989.
He is married to Ivana (SIN 987 654 321).
Last year Trevor started a job as a graphic artist at GracoDesigns and earned $28,000.
In December, he contributed $1,180 to a registered retirement savings plan (RRSP) at his local bank.
Trevor has determined he has the RRSP deduction limit to claim the full amount on his tax return.
Trevor received $22 in interest from his savings account at the bank. He did not receive a T5 information slip.
Ivana earned $4,000 from consulting work but she did not have any business expenses.
In February, Trevor received the attached information slip.

Schedule 4, Statement of Investment Income
Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
T4
Year
Anne
GRACODESIGNS

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
Employment code
Code d'emploi
28
123 456 789
29
RPC/RRQ AE
NOWEN
3,700 00
16
24
1,212 75


26
17
RPAP

22
28,000 00

Province d'emploi
54

First name Prnom
Initial Initiale
18
TREVOR
44
526 40

46
20
123 Main Street

28,000 00
Union dues line 212

50
52
55

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
18
www.cra.gc.ca
Exercise 4 Single-parent
Karen Partridge was born on May 15, 1981.
She is a single mother to a young child, Annie, who was born on June 4, 2012.
Last year Karen earned $34,790 working for Aquantic.
She also received $950 in social assistance payments and $1,920 in Universal Child Care Benefit payments.
Karen paid Beacon Nursery $5,600 for child care.
She has partially completed the attached Form T778, Child Care Expenses Deduction for 2015.
Last year she paid $9,000 in rent.
In February, Karen received the attached information slips.

Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
Form T778, Child Care Expenses Deduction for 2015 (you must finish the partially completed Form T778 included)
T4
Year
Anne
AQUANTIC

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
Employment code
Code d'emploi
28
123 456 789
29
RPC/RRQ AE
16
24
1,548 85


26
17
First name Prnom
PARTRIDGE
5,250 00
RPAP

22
34,790 00

Province d'emploi
54

Initial Initiale
18
KAREN
Union dues line 212

44
654 05
20
46
782 50
52
165 00

123 Main Street

34,790 00

50
1,565 00

55

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
19
Protected B / Protg B
T5007
when completed / une fois rempli
Statement of Benefits
tat des prestations
Year
10
Workers' compensation benefits
11
2015
Anne
Indemnits pour accidents du travail
Social assistance payments or

provincial or territorial supplements
950.00
123 456 789
Prestations d'assistance sociale ou

supplment provincial ou territorial
Recipient's name and address Nom et adresse du bnficiaire

Last name (print)
First name
Nom de famille (en lettres moules)
Prnom
Partridge
12
Initials
Initiales
13 Report code
Code de genre
de feuillet
Payer's name and address

Nom et adresse du payeur
Karen
123 Main Street

See the privacy notice on your return.

Consultez l'avis de confidentialit dans votre dclaration.
T5007 (15)
UNIVERSAL CHILD CARE BENEFIT STATEMENT

TAT DE LA PRESTATION UNIVERSELLE POUR LA GARDE D'ENFANTS
Year
Social Insurance Number
2015
123 456 789
Anne
Issued by: Human Resources and Skills Development Canada

mis par : Ressources humaines et
Dveloppement des comptences Canada
Total benefit paid
10
Repayment of previous-years benefits
1,920.00
Prestation totale verse
Year / Anne
Amount / Montant
PARTRIDGE Karen
123 Main Street
RC62 (10/12)
20
12
RC62
www.cra.gc.ca
Remboursement de prestations d'annes prcdentes

Year / Anne
Amount / Montant
Protected B
Child Care Expenses Deduction for 2015
when completed
Read the attached information sheet. On the sheet we define child care expenses, eligible child, net income, earned income, and
educational program. For more information, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.
Each person claiming the child care expenses deduction must attach a completed Form T778 to his or her return.
Do not include receipts, but keep them in case we ask to see them at a later date.
If you are the only person claiming child care expenses, complete parts A and B, and, if it applies, Part D.
If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the
lower net income, complete parts A and B.
If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the
higher net income, complete parts A, B, C, and, if it applies, Part D.
Part A Total child care expenses

List the first and last names and the dates of birth of all your eligible children,
even if you did not pay child care expenses for all of them.
Year
Annie Partridge
First name of each
eligible child for whom

payments were made
Child care
expenses paid
(read note below)
Annie
5,600.00
+
+
+
+
=
6795
Total
Month
Name of the child care organization or the name and social insurance
number of the individual who received the payments
Day
Number of weeks for

boarding schools or
overnight camps
Beacon Nursery
5,600.00
Note: The maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs) or an
overnight camp (including an overnight sports school) is $175 per week for a child included on line 1 in Part B, $250 per week
for a child included on line 2, and $100 per week for a child included on line 3.
Enter any child care expenses included above that were incurred in 2015 for a child who was 6 or
younger at the end of the year.
6794
Part B Basic limit for child care expenses

Number of eligible children:
Born in 2009 or later, for whom the disability amount cannot be claimed
Born in 2015 or earlier, for whom the disability amount can be claimed *
Born in 1999 to 2008, (and born in 1998 or earlier, with a mental or physical
impairment, for whom the disability amount cannot be claimed)
Add lines 1, 2, and 3.
$8,000 =
$11,000 = 6796 +
1
2
$5,000 =
3
4
+
=
Enter your total child care expenses from line 6795 in Part A.
Enter your earned income.
34,790.00
2
3
Enter the amount from line 4, 5, or 6, whichever is least.
If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank.
Enter any child care expenses that the other person (as described under "Who can claim child care
expenses?" on the attached sheet) with the higher net income deducted on line 214 of his or her 2015 return.
Line 7 minus line 8. If you attended school in 2015 and you are the only person making a claim, also go to
Part D. Otherwise, enter this amount on line 214 of your return.
Allowable deduction
Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your return
showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.
(Vous pouvez obtenir ce formulaire en franais www.arc.gc.ca/formulaires ou en composant le 1-800-959-7383.)
T778 E (15)
www.cra.gc.ca
21
Exercise 5 Aboriginal person

Ronald Lacroix was born on July 8, 1980.
He is a registered Indian.
Ronald works full-time for a medical clinic located on a reserve.
His employer, Big Isle Health Clinic, has elected to participate in the CPP.
Ronald also works part-time for an organization dedicated to developing social programs for local youth.
The organization is located off reserve and all of Ronald's work is carried out off reserve.
In February, Ronald received the attached information slips.

To get tax information for Aboriginal peoples, go to www.cra.gc.ca/aboriginalpeoples.
T4
Year
Anne
BIG ISLE HEALTH CLINIC

2015


14
Province d'emploi
54
10
Exempt Exemption
CPP/QPP EI
PPIP

12
Employment code
Code d'emploi
28
123 456 789
29
RPC/RRQ AE
LACROIX
16
24
1,543 16

26
17
First name Prnom
Initial Initiale
18
RONALD
44
651 89

46
20

50
52
55
Box Case
Other information
(see over)
Autres
renseignements
(voir au verso)
22
71
Box Case
Amount Montant
34,675 00
Union dues line 212

123 Main Street

34,675 00

RPAP

22

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
34,675 00
Amount Montant
www.cra.gc.ca
T4
Year
Anne
ACTION YOUTH CENTRE

2015

14
10
Exempt Exemption
CPP/QPP EI
PPIP

12
Employment code
Code d'emploi
28
123 456 789
29
RPC/RRQ AE
LACROIX
107 27
16
24
99 00

26
17
First name Prnom
Initial Initiale
18
RONALD
5,500 00
Union dues line 212
44
103 40

46
20
123 Main Street

5,500 00

RPAP

22
5,500 00
Province d'emploi
54


50
52
55

56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
23
Quick reference chart
B
Info
slip
ox numbers on common information slips and the related line numbers on the income tax and
benefit return.
Box
Number
T4
Box title
Line on return

14
Employment income
101
16
Employees Canada Pension Plan contributions
308
17
Employees Quebec Pension Plan contributions
308
18
Employees employment insurance premiums
312
20
Registered pension plan contributions
207
22
Income tax deducted
437
55
Employees provincial parental insurance plan (PPIP) premiums

(if province of employment is Quebec)
375
T4A
Statement of Pension, Retirement, Annuity, and Other Income

016
Pension or superannuation
115 and 314
018
Lump-sum payments
130
020
Self-employed commissions
166 and 139
022
Income tax deducted
437
028
Other income
various
040
RESP accumulated income payments
130 and 418
042
RESP educational assistance payments
130
T5
Statement of Investment Income

25
Taxable amount of eligible dividends
120
26
Dividend tax credit for eligible dividends
425
11
Taxable amount of dividends other than eligible dividends
180 and 120
12
Dividend tax credit for dividends other than eligible dividends
425
13
Interest from Canadian sources
121
14
Other income from Canadian sources
121
15
Foreign income
121
T4E
Statement of Employment Insurance and Other Benefits

7
Repayment rate
235 and 422
14
Total benefits paid
119
Taxable tuition assistance
not entered on
return (included in
box 14)
Income tax deducted
437
Quebec income tax deducted
437 (if not a

resident of
Quebec)
20
22
23

Taxes Student Bood

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Taxes Student Bood

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Teaching Taxes

Taxpayer Bill of Rights ..................................

Goods and services tax/harmonized sales

T4 slip sample ..................................................

Instructions to complete Catherines

Quick reference chart ..................................... 24

Canadas tax system

federal, provincial (except in Quebec), and territorial income taxes

Canada Pension Plan contributions (except in Quebec)

employment insurance premiums

filing your income tax and benefit return by the deadline

paying the correct amount of tax

Taxpayer Bill of Rights

You have the right to service in both official languages.

You have the right to privacy and confidentiality.

You have the right to a formal review and a subsequent appeal.

You have the right to be treated professionally, courteously, and fairly.

You have the right to have the law applied consistently.

Goods and services tax/harmonized sales tax

you are 19 years of age or older

you have (or had) a spouse or common law partner

When is the credit paid?

How do you apply?

For more information

Employer's name Nom de l'employeur

Statement of Remuneration Paid

Income tax deducted line 437

Employer's account number / Numro de compte de l'employeur

Social insurance number

CPP/QPP pensionable earnings

Employee's name and address Nom et adresse de l'employ

Employee's QPP contributions line 308

First name Prnom

Union dues line 212

RPP contributions line 207

Charitable donations line 349

RPP or DPSP registration number

Employee's PPIP premiums see over

PPIP insurable earnings

Report these amounts on your tax return.

67 Non-eligible retiring allowances See line 130 in your tax guide.

16 Employee's CPP contributions See line 308 in your tax guide.

72 Section 122.3 income Employment outside Canada See Form T626.

17 Employee's QPP contributions See line 308 in your tax guide.

73 Number of days outside Canada See Form T626.

18 Employee's EI premiums See line 312 in your tax guide.

74 Past service contributions for 1989 or earlier years while a contributor

20 RPP contributions Includes past service contributions.

75 Past service contributions for 1989 or earlier years while not a

22 Income tax deducted Enter on line 437.

77 Workers' compensation benefits repaid to the employer Enter on line 229.

37 Employee home-relocation loan deduction Enter on line 248.

78 Fishers Gross income

39 Security options deduction 110(1)(d) Enter on line 249.

79 Fishers Net partnership amount

41 Security options deduction 110(1)(d.1) Enter on line 249.

80 Fishers Shareperson amount

42 Employment commissions Enter on line 102.

81 Placement or employment agency

46 Charitable donations See line 349 in your tax guide.

52 Pension adjustment Enter on line 206.

See Form T2121.

84 Public transit pass See line 364 in your tax guide.